NRS 227.010Qualifications of State Controller.No
person shall be eligible to the Office of State Controller unless the person:

1. Has attained the age of 25 years at the
time of such election; and

2. Is a qualified elector and has been a
citizen resident of this State for 2 years next preceding the election.

[Part 2:108:1866; A 1953, 711; 1955, 459]

NRS 227.020Election; term of office.

1. The State Controller shall be elected
by the qualified electors of the State.

2. The State Controller shall be chosen at
the general election of 1866, and every 4th year thereafter, and shall hold
office for the term of 4 years from the time of his or her installment and
until his or her successor shall be qualified.

1. Until the first Monday in January 2007,
the State Controller is entitled to receive an annual salary of $80,000. From
the first Monday in January 2007, until the first Monday in January 2011, the
State Controller is entitled to receive an annual salary of $97,000.

2. On the first Monday in January 2011 and
on the first Monday of every fourth year thereafter, the salary of the State
Controller must be increased by an amount equal to the cumulative percentage
increase in the salaries of the classified employees of this State during the
immediately preceding term of the State Controller.

NRS 227.100Appointment of Deputy; restrictions on other employment of
Deputy State Controller.

1. The State Controller may appoint a
Deputy in the unclassified service of the State, who may, in the absence of the
State Controller, do all acts devolving upon and necessary to be performed by
the State Controller, except the signing of state warrants and bonds.

2. Except as otherwise provided in NRS 284.143, the Deputy State Controller
shall devote his or her entire time and attention to the business of his or her
office and shall not pursue any other business or occupation or hold any other
office of profit.

1. The State Controller shall annually
digest, prepare and report to the Governor and the Legislature:

(a) A complete statement of the condition of the revenue,
taxable funds, resources, income and property of the state, and the amount of
the expenditures for the preceding fiscal year.

(b) A full and detailed statement of the public
debt.

(c) A tabular statement showing separately the
whole amount of each appropriation of money made by law, the amount paid under
each of those appropriations, and the balance unexpended.

(d) A tabular statement showing the amount of
revenue collected from each county for the preceding year.

2. The State Controller may recommend such
plans as he or she deems expedient for the support of the public credit, for
promoting frugality and economy, and for the better management and more perfect
understanding of the fiscal affairs of the State.

NRS 227.120Services and equipment for accounting; fees for services.The State Controller is authorized and
directed:

1. To secure and install accounting
machine services and equipment in the Office of the State Controller.

2. To contract for the necessary rental or
purchase of the machines and for services incidental thereto, and to purchase
the necessary equipment and supplies for the completion of the installation.
Contracts shall provide for continuous accounting services, personnel training,
machine maintenance services, and assistance by the manufacturer in the
efficient utilization of the equipment.

3. To assess and collect fees within the
limits set for each fiscal year by the general authorization act for accounting
services performed by the State Controller’s Office.

1. The State Controller shall withhold
from each claimant’s pay the amounts specified in the revenue act of the United
States and such amounts as may be further specified by additional enactments of
Congress. The State Controller shall prepare a warrant for payment of the
amount withheld and shall transmit the warrant to the State Treasurer. The
State Treasurer shall transmit the warrant in the time and manner required by
the Internal Revenue Service of the Department of the Treasury.

2. All transactions relating to the paying
of the salaries of employees and related payroll costs which are handled by the
State Controller must be accounted for in the Agency Fund for the Payroll of
the State, which is hereby created.

1. The State Controller is ex officio
State Fiscal Officer. In addition to the duties now prescribed for the ex
officio office, and as a part thereof, the State Controller shall serve as a
State Fiscal Officer for the Federal Government and compute, withhold and
account for all state payroll deductions and keep or have access to all records
in connection with administration of and compliance with the federal revenue
and income tax laws.

2. In carrying out the provisions of this
section, the State Controller as ex officio State Fiscal Officer may perform
such duties and adopt such regulations as are necessary to comply with the
federal revenue and income tax laws.

NRS 227.150Accounts with counties, states and United States; cancellation
of debts to State; withholding compensation of state employee for past
overpayment; other accounting.

1. The State Controller shall:

(a) Open and keep an account with each county,
charging the counties with the revenue collected, as shown by the auditor’s
statements, and also with their proportions of the salaries of the district
judges, and crediting them with the amounts paid to the State Treasurer.

(b) Keep and state all accounts between the State
of Nevada and the United States, or any state or territory, or any person or
public officer of this State, indebted to the State or entrusted with the
collection, disbursement or management of any money, funds or interests arising
therefrom, belonging to the State, of every character and description, if the
accounts are derivable from or payable into the State Treasury.

(c) Settle the accounts of all county treasurers,
and other collectors and receivers of all state revenues, taxes, tolls and
incomes, levied or collected by any act of the Legislature and payable into the
State Treasury.

(d) Keep fair, clear, distinct and separate
accounts of all the revenues and incomes of the State, and of all the
expenditures, disbursements and investments thereof, showing the particulars of
every expenditure, disbursement and investment.

2. The State Controller may:

(a) Direct the collection of all accounts or
money due the State, except as otherwise provided in chapter 353C of NRS, and if there is no time
fixed or stipulated by law for the payment of any such accounts or money, they
are payable at the time set by the State Controller.

(b) Upon approval of the Attorney General, direct
the cancellation of any accounts or money due the State.

(c) Except as otherwise provided in subsection 3,
withhold from the compensation of an employee of the State any amount due the
State for the overpayment of the salary of the employee that has not been
satisfied pursuant to subsection 8 of NRS
284.350 or in any other manner.

3. Before any amounts may be withheld from
the compensation of an employee pursuant to paragraph (c) of subsection 2, the
State Controller shall:

(a) Give written notice to the employee of the
State Controller’s intent to withhold such amounts from the compensation of the
employee; and

(b) If requested by the employee within 10
working days after receipt of the notice, conduct a hearing and allow the
employee the opportunity to contest the State Controller’s determination to
withhold such amounts from the compensation of the employee.

Ê If the
overpayment was not obtained by the employee’s fraud or willful
misrepresentation, any withholding from the compensation of the employee must
be made in a reasonable manner so as not to create an undue hardship to the
employee.

4. The State Controller may adopt such
regulations as are necessary to carry out the provisions of this section.

NRS 227.160Auditing and allowance of claims; examination of witnesses and
documentary evidence.

1. The State Controller shall:

(a) Audit all claims against the State, for the
payment of which an appropriation or authorization has been made but of which the
amount has not been definitely fixed by law, which have been examined and
passed upon by the State Board of Examiners, or which have been presented to
the Board and not examined and passed upon by it within 30 days from their
presentation.

(b) Allow of those claims mentioned in paragraph
(a) as not having been passed upon by the State Board of Examiners within 30
days after presentation the whole, or such portion thereof as the State
Controller deems just and legal, and of claims examined and passed upon by the
State Board of Examiners, such an amount as the State Controller decrees just
and legal not exceeding the amount allowed by the Board.

2. No claim for services rendered or
advances made to the State or any officer thereof may be audited or allowed
unless the services or advancement have been specially authorized by law and an
appropriation or authorization made for its payment.

3. For the purpose of satisfying himself
or herself of the justness and legality of any claim, the State Controller may
examine witnesses under oath and receive and consider documentary evidence in
addition to that furnished him or her by the State Board of Examiners. The
State Controller shall draw warrants on the State Treasurer for such amounts as
the State Controller allows of claims of the character described in this
section, and also for all claims of which the amount has been definitely fixed
by law and for the payment of which an appropriation or authorization has been
made.

NRS 227.170Warrants: Drawing; account; record of appropriations and
authorizations.The State
Controller shall:

1. Draw all warrants upon the treasury for
money, and each warrant shall express, in the body thereof, the particular fund
out of which it is to be paid, the appropriation under which it is drawn, and
the nature of the service to be paid, and except for the purpose of making
inactive deposits no warrant shall be drawn on the treasury unless there is an
unexhausted specific appropriation or authorization, by law, to meet it.

2. Keep an account of all warrants by him
or her drawn on the State Treasury, which account shall be kept in such manner
as to show monthly the amount of warrants drawn, the amount paid, and the
amount outstanding.

3. Keep a record of all appropriations and
authorizations in a book provided for that purpose, in which book the State
Controller shall enter the nature of the appropriation or authorization,
referring to the statute authorizing the same, the amount appropriated or
authorized, amounts credited by law, accounting debits and credits, the amounts
paid therefrom each month, showing assets and expenses, and posting them to
proper ledger accounts, with a yearly total of all payments and the balance
remaining, and the amount, if any, reverting.

2. Upon application of a payee or the
payee’s representative, the State Controller may waive the requirements of
subsection 1 if the State Controller determines that the electronic payment of
an account payable would cause the payee to suffer undue hardship or extreme
inconvenience.

3. The State Controller shall adopt
regulations establishing a fee that must be paid to the State Controller by a
payee that refuses to accept electronic payment of an account payable and was
not granted a waiver pursuant to subsection 2. The fee must not exceed the
actual cost to the State Controller to process the payment.

4. The State Controller may adopt such
other regulations as are necessary or advisable to carry out the provisions of
this section.

NRS 227.190Transactions with State Treasurer.The
State Controller shall:

1. Keep a record of all receipts of money
by the State Treasurer in a book provided for that purpose, in which book the
State Controller shall show in detail the nature of the receipt and the
apportionment of the amount to the various funds.

2. Charge the State Treasurer and credit
the income accounts with all money received.

[20:43:1866; A 1915, 94; 1919 RL § 4173; NCL § 7365]

NRS 227.200Delivery of warrant to State Treasurer for deposit or delivery
to payee or agency; electronic payment of accounts payable; register of
warrants.The State Controller
shall:

1. Draw a warrant in favor of any person
or governmental payee certified by an agency of state government to receive
money from the treasury and deliver or mail the warrant to the State Treasurer
who shall sign the warrant and:

(a) Except as otherwise provided in NRS 227.185, if it is for payment of an account
payable, electronically pay the payee or the payee’s representative;

(b) If it is for payment of an employee:

(1) If the employee is not required to
receive his or her salary and wages by direct deposit pursuant to NRS 227.205, deliver or mail the warrant to the
employee or to the appropriate state agency for distribution; or

(2) If the employee is required to receive
his or her salary and wages by direct deposit pursuant to NRS 227.205, deposit the warrant to the credit of the
employee by direct deposit at a bank or credit union in which the employee has
an account; or

(c) Deposit the warrant to the credit of the
payee through a funds transfer.

2. Keep a warrant register, in which the
State Controller shall enter all warrants drawn by him or her. The arrangement
of this book must be such as to show the bill and warrant number, the amount,
out of which fund the warrants are payable, and a distribution of the warrants
under the various appropriations.

NRS 227.205Salaries and wages of state officers and employees to be paid
electronically through use of direct deposit; waivers; regulations.

1. The State Controller shall establish an
electronic payment system to pay the salaries and wages of state officers and
employees through the use of direct deposit.

2. Except as otherwise provided in
subsection 3, the State Controller shall pay the salaries and wages of state
officers and employees using the electronic payment system.

3. Upon application by a state officer or
employee, the State Controller may waive the participation of the state officer
or employee in the electronic payment system established pursuant to subsection
1 if:

(a) The State Controller determines that
participation in the system by the state officer or employee would cause the
state officer or employee to suffer undue hardship or extreme inconvenience; or

(b) The state officer or employee does not have
an account at a financial institution that accepts direct deposit.

4. The State Controller may adopt such
regulations as he or she determines to be necessary or advisable to carry out
the provisions of this section.

5. As used in this section:

(a) “Direct deposit” means payment of the salary
and wages of a person by causing the net amount of such person’s salary and
wages to be deposited in an account maintained in a financial institution in
the name of the person.

(b) “State employee” means any person who
performs public duties under the direction and control of a state officer for
compensation paid by or through the State except any employee of:

(1) The Nevada System of Higher Education;
or

(2) The Legislative Department of the
State Government.

(c) “State officer” means a person elected or
appointed to a position with the State Government, except the Nevada System of
Higher Education or the Legislative Department of State Government, which
involves the exercise of a state power, trust or duty, including:

(1) Actions taken in an official capacity
which involve a substantial and material exercise of administrative discretion
in the formulation of state policy;

NRS 227.230Directing Attorney General to prosecute suits for recovery of
money due State.Except as
otherwise provided in chapter 353C of NRS,
the State Controller shall:

1. Direct the Attorney General to
institute and prosecute, in the name of the State, all proper suits for the
recovery of any debts, money or property of the State, or for the ascertainment
of any right or liability concerning the same.

NRS 227.240Directing prosecution of suits for indebtedness to State.Whenever any officer, or other person or
persons, or corporation, shall be indebted to the state, and fail or refuse to
make settlement with the State Controller, as required by law, and shall fail
to pay over to the State Treasurer, on the printed or written order of the
State Controller, according to the provisions of law, the amount or balance to
be paid by such officer, or other person or persons, or corporation, into the
treasury, or to such person or persons entitled by law to receive the same,
within the time prescribed by law, or if no time be prescribed by law, then
within the time specified by the State Controller, the State Controller, upon
being notified by the State Treasurer, or otherwise, of such failure, shall
direct the Attorney General to institute suit for the recovery of the amount
due and unpaid, with damages and interest thereon, against such officer, or
other person or persons or corporation.

[9:43:1866; B § 2816; BH § 1815; C § 1963; RL § 4162;
NCL § 7354]

NRS 227.250Copy of account prima facie evidence in suit for collection.A copy of the account, in an action instituted
under NRS 227.240, made out and certified by the
State Controller, with his or her official seal affixed thereto, shall be sufficient
evidence to support an action in any court of competent jurisdiction for the
amount or balance stated therein to be due, without proof of the signature or
official character of the State Controller, subject, however, to the right of
the defendant to plead and give in evidence, as in other actions, all such
matters as shall be legal and proper for the defendant’s defense or discharge.

[10:43:1866; B § 2817; BH § 1816; C § 1964; RL §
4163; NCL § 7355]

NRS 227.260Costs of suit to collect money due State.The party sued shall be subject to the costs
and charges of suit, whether the ultimate decision be against or in favor of
the party sued, except in cases in which the party sued shall have rendered a
true account, and shall also have paid the full amount to the proper person
authorized by law to receive the same, before the commencement of the suit, or
where the suit is brought to recover against a deceased debtor to the State,
before the expiration of the time prescribed by law, within which representatives
are allowed by law to administer upon estates.

[11:43:1866; B § 2818; BH § 1817; C § 1965; RL §
4164; NCL § 7356]

NRS 227.270Costs of suit, irrespective of decision, when failure to
disclose evidence to State Controller.If
any defendant in any suit prosecuted at the instance of the State Controller,
under the provisions of this chapter, shall, at the trial, give any evidence
which existed prior to the time and within the knowledge of the defendant at
the time of such adjustment and settlement of the defendant’s accounts, and
which was not produced to the State Controller at the time of settlement, such
defendant shall be subject to the costs and charges of the suit, whether the
ultimate decision be against or in favor of the defendant.

[12:43:1866; B § 2819; BH § 1818; C § 1966; RL §
4165; NCL § 7357]

NRS 227.280Safekeeping of public records and securities.The State Controller shall keep and preserve
all public books, records, papers, documents, vouchers, and all conveyances,
leases, mortgages, bonds, and all securities for debts, moneys, or property,
and accounts and property of any description belonging or appertaining to his
or her office, and also to the state, where no other provision is made by law
for the safekeeping of the same.

[13:43:1866; B § 2820; BH § 1819; C § 1967; RL §
4166; NCL § 7358]

NRS 227.290Books and papers to be open for inspection.All the books, papers, files, letters and
transactions pertaining to the Office of State Controller shall be open to the
inspection of the Governor, to the inspection of committees and members of the
Legislature, or either branch thereof, or that of any other person authorized
by law.

[15:43:1866; B § 2822; BH § 1821; C § 1969; RL §
4168; NCL § 7360]

NRS 227.295Certain data concerning expenditures and revenues of the State
to be made available on Internet website.In
addition to any record required to be open to inspection pursuant to NRS 227.290 or 239.010,
the State Controller shall, on an Internet website established and maintained
by him or her, make available for public inspection current data maintained in
the records of the State Controller concerning the expenditures and revenues of
this State, including, without limitation:

1. A table displaying all revenues
received during each month from:

(a) Fees;

(b) Fines;

(c) Interest;

(d) Licensing revenue;

(e) Taxes; and

(f) Transfers from the Federal Government;

2. A table displaying all expenditures
made each month for:

(a) Education;

(b) Government, including, without limitation,
the operation of the courts of this State;

NRS 227.300Information to be provided to Legislature.The State Controller shall give information to
either house of the Legislature, whenever required, upon any subject relating
to the fiscal affairs of the State, or touching any duty of his or her office.

NRS 227.330Penalties.If the
State Controller shall willfully neglect or refuse to perform any duty enjoined
by law, or, by color of his or her office, shall knowingly do any act not authorized
by law, or in any other manner than is authorized by law, the State Controller
shall be deemed guilty of a misdemeanor and shall be further punished as
provided in NRS 197.230.